Legislators this year batted down or ignored at least $260 million in tax credits and other proposals that would have given breaks to businesses or consumers spending money in Tennessee’s economy.

While not all proposals would have necessarily gone forward at once, that’s the total estimated financial impact of proposals the Tennessee General Assembly killed or didn’t act on in its recently wrapped session, according to a review of legislative records.

While fiscal concerns running throughout the session made many proposals unlikely — most of the credits would have meant a recurring cost to the state each year — the large number of Democratic bills that didn’t see the light of day also have critics and some legislative insiders saying Republicans played political games.

Just a few proposals made it through, such as one allowing local government to designate “adventure tourism” zones that would incentivize businesses to open recreational attractions like whitewater rafting.

Matt Scanlan, a Nashville attorney with Gullet Sanford Robinson & Martin and one of the lobbyists who successfully pushed the credit through, said it will incentivize economic development in areas where current incentives for manufacturers don’t make sense.

“A lot of those areas are very good sites for tourism development,” Scanlan said.

With approval from the Tennessee Department of Revenue, business owners would get tax credits for jobs created.

Scanlan said the tourism credit got through because of its sponsors in the legislature guiding it, as well as its narrow focus and lower cost.

Other proposals that failed, meanwhile, included a range of tax breaks to spur job creation, investment, consumer spending or other types of economic activity — offering the chance to encourage development, but with a long-term cost to the general taxpayer as a result.

Republican leaders — including both House Speaker Beth Harwell and Lt. Gov. Ron Ramsey, who heads the Senate — said they don’t believe entrepreneurs and companies are clamoring for tax incentives to make business decisions. They cast tax breaks as a low-return investment at a time when the state budget is so tight.

“We have to be realistic on what we can offer,” Harwell told reporters during the session.

While that test didn’t only kill Democratic proposals, the large number of bills Republicans ignored had critics decrying political gamesmanship. Democrats presented at least 14 bills proposing tax credits of one kind or another that died, dwarfing the number of Republican proposals along similar lines.

“It’s a tool that we need to use as much as we can,” said House Democratic Leader Craig Fitzhugh. “There is politics involved in it.”

At least one major Republican proposal died because of fiscal concerns, and it’s one that had advocates from the private investment community. Rep. Debra Maggart, R-Hendersonville, stepped back from tax credits for angel investors who pour money into Tennessee companies.

Money game

One of the most potent weapons in politics — money — has become even more effective for Tennessee businesses.

Among the legislation passed in the last part of the Tennessee General Assembly’s recent session were Senate Bill 1915/House Bill 1003, which will enable corporations to contribute directly to political candidates’ campaigns. Previously, state law only allowed companies’ political action committees — which can be controlled by corporate heads — to contribute. This legislation would also up the limits such groups can make.

The legislation moved slowly for much of the session, then gained approval in the House and Senate, with Gov. Bill Haslam signing it Wednesday. Business interests have long argued that their members should be able to contribute directly, while opponents warn of the continuing encroachment of money — especially corporate funds — on politics.